Account-book.



O. E. ARNOLD.

AOOOUNT BOOK.

APPLICATION FILED 0013.22, 1912.

g Patented 0013.7, 1913.

THE J' BROWN co.

OUTFITTERS 221 MAW 5T HARTFORD CONN,

. K' TU LAUNDRY I VE51- LEDGER ACCOUNT Mr. Juhu Doe 2l BROADWAY 5 1U 5PR. HOSE.

G T0 LAUNDRY 1,59

" VEST To amr 0o v5 BY PANAMA HAT i6 LVVENTOR.

/mw @g1/@ M @W @MM TORNEY,

EfilitNOlD, @F1 HARTFORD, CONNEGQEGUT.

ACCUUNT-BOK.

Specification of Letters Patent.

Application let @ctober 22, isa/l2. Serial No?. wte.

[o all whom t may concern:

Be it known that l, CHARLES l. ARNOLD, a citizen ofthe United' States,and a resident of Hartford, inthe countyof Hartford and State ofConnecticut, have invented a new and lmproved Account-Bonk, of which thefollowing is a specic`ation.

My invention relates to that 'class' 'ot books in which the financialtransactions ot a business concernare entered, and-an-'bbject of myinvention, among others, is to produce a' simplified means for keeping arecord of such transactions. l

Une form ofdevice embodying my invention and in the construction and useof which the above object, as well as others, may be attained, isillustrated in the accompanying drawings in which Figure l is aperspective view of a loose leaf binder containing account sheetsembodying my invention. Fig. 2 is a detail view illustrating one of saidsheets opened out.

ln the accompanying drawings the numeral 5 denotes the covers of a looseleaf binder and 6 the back thereof, this binder being provided with pins7 all of which may be of any well known form and construction common towhat are known as loose leaf binders.

My invention resides in the construction and arrangement of the sheetscontained in such binder, which sheets are each formed in two sections,an account section 8 and a. bill section 9. rll`hese two sections are divided one from the other by an indented or perforated line 10 ot anywell known construction, and by means of which the two sections of thesheet may be separated. Pertorations ll are Jtermed in the accountsection 8 by means of which it is secured on the pins i', and thisaccount section is dividedvinto a ledger account and a day-book account,each of which are properly ruled for the entries usual to such accounts.

The bill section 9 is ruled, as to its lower portion, to correspond withthe ruling ot the day-book section oit the leara 8, the peritorations ofthe indented line l0 being so formed that the ruling ot the billsection, when that section is snperposed on the account section, willregister with or exactly overlie the like ruling of the day-bookaccount. The upper part oit the bill section may bear printed mattercommon to bills, and it will be noted that the bill section is narrowerthan'the account'section, torwhich 'it is' secnredgso thatits `edgewill/'not inter tere with the Apins-7..

` infuse, aisheetfof transfer paperis placed between ',theftoldscompositi anl account and bill section; "andl each days vtransa'ctionsot an "account, are: yenteredy on the bill;` the bill, lin 'actfbeing"htheinitial entry. "These .amounts are by the act-ion of the transfersheet -simultaneously:twan'sterredf-to the fdaybook vaccount of theimmediately underlying yaccount section or sheet. 'llhe entries on thebill are usually made at the end of each day, and at the end ot themonth'the bill is separated from the account section and torwarded toits destination. The proper transfers are then made trom the day-book Iaccount 13 ot the account section to the ledger account l2 immediatelyover it at the top of the sheet composing the account section. lt willbe noted that this arrangement utilizes what would otherwise be wastespace at the top ot the account section and immediately underlying theheading of the bill at the top of the bill section.

By locating the ledger and day-book accounts on a single sheet not onlyis the liability to error minimized but the two accounts always beingtogether the items ot the ledger account may be readily determined atany time and the trouble of a search ot one oit a number ot' books todet/ermine this is avoided as the arrangement preserves always theitemized account with its corresponding ledger account.

llt will be noted that the space for the name ol the ledger accountimmediately underlies the space provided for the name of the person withwhom theaccount is to be o ened, which latter space is at the top of thebill section, so that when the bill is made out the ledger account issimultaneously opened and headed, and this is a great saving in the timeof the bookkeeper otherwise necessarily employed for making the ledgerheadings. lin the drawings hereinythe account having been shown asopened, this space, which is originally blank, has been supplied at thetop of the bill and account sheets with the name ll/lr. lohn Doe, l@Broadway, Hartford, Conn.

l claiml. ln an account sheet, a bill section including a bill headingand a ruling tor an account on the same sheet, and an account sectionhaving a ledger ruling immediately underlying and in registration withthe heading of the bill Section.

2. In an account sheet, a bill section having a heading at one end andan account -rulingat the opposite .end and an account section having anaccount ruling a duplicate of that of the bill section and immediatelyunderlying the ruling section and in registration therewith, and aledger ac-y count ruling immediately underlying the heading of the billand in registration therewith, the bill section and account sectionbeing separable one from the other. A

3. In an account sheet, a bill section having a heading at one endincluding a blank for designating the account and an account Lorenzarulingat the opposite end, and an account section having an accountruling a duplicate ofthat'of the bill section and immediately underlyingthe ruling of the bill section and in registratie-n therewith and aledger account ruling immediately underlying the heading of the bill andin registration therewith and With a blank space over the ledger headingand immediately underlying and in registration with the blank space onthe bill heading for the name designating the account.

CHARLES E. ARNOLD. Witnesses:

ANNE EUBRIEN, ARTHUR B. J ENKINS.

